The brief facts of the case are that the complainant deposited a sum of Rs. 7,00000/- in Union bank of India Balurghat Branch on 15.09.2014 vide A/C No. 611003060000243 with rate of interest 9.5% p.a . and there was condition that IMS interest  of Rs. 5498/- would be transferred to the savings bank account of the complainant vide A/c No. 611002010003886. It has come to the notice of the complaint that in the month of April 2018, May 2018 and June 2018 the interest amount was deposited as Rs. 4948/-, Rs.4948/- and Rs, 4949/- respectively instead of Rs. 5498/- per month. The complainant met with the bank manager to know the reason and the bank manager told him that he failed to deposit Form 15-H and as such bank has deducted income tax from his interest. It has been stated by the complainant that he has deposited Form 15-H on 07.04.2018 before the bank authority of Union bank of India Balurghat branch and accordingly he requested the manager to refund the deducted amount which has been deducted as TDS by the Op Bank but the bank refused. The Complainant then filed a petition before the Assistant Director; Consumer Affairs of Fair Business Practices, Balurghat Dakshin Dinajpur for mediation and one mediation was held 07.09.2018 but the Op did not refund the deducted amount of Rs. 1630/- to the complainant. Hence this case.      

            Notice was issued upon the Op Bank and Op has entered appearance and contested the case by filing a written version wherein the material averments maid in the complaint are denied and it has been contended inter alia  that the instant case is not maintainable. It has been contended by the Op that the Bank authority had supplied to the petitioner/complainant Form 16-A where it shows that the deducted tax has been duly deposited to the central government tax account and if the income of the complainant is below the taxable limit he can claimed for refund of the deducted tax and similarly the deducted tax may be adjusted if there is any tax liability of the complainant as per his income tax return for the assessment year 2019-2020. It has been further contended by the Op that the instant case of the complainant is without having any merit and accordingly this case is  liable to be dismissed.

                      In this case complainant has submitted his examination in chief supported by affidavit together with following documents.

1. Original passbook of the complaint vide A/C No. 611002010003886.
2. Receipt copy of the Form No. 15-H.
3. Xerox copy of bank statement.

            Op has also submitted the examination in chief of bank manager as OPW-1 and following documents.

1. TDS Certificate.
2. Statement of account.  

                                  Points for discussion:

1. Is the complainant a consumer to the opposite party?
2. Is there any deficiency in service on the part of the opposite party?
3. Is the complainant entitled to get any relief/reliefs as prayed for?

DECISION  WITH  REASONS

All the three points are taken up together for discussion for the sake of convenience and brevity.

There is no dispute that the complainant is a consumer to the Op Bank. It is also not disputed by the Op bank that in spite of submission of Form 15-H by the complainant the Op has deducted a sum of Rs. 1630/- (for the period from 1^st April 2018 to 30^th June 2018) from the monthly interest of the complainant. Hear it appears that the complainant being a senior citizen has submitted Form 15-H as per rule 197A(1C) of IT Act 1961 for the previous year 2018-19 but despite submission of declaration the Op has deducted Rs. 1630/- during the period from 1^st April 2018  to 30^th June 2018. Form No. 15-H is a declaration under section 197A(1C) to be made by an individual who is of the age of 60 years or more claiming certain incomes without deduction of tax. By submitting form No. 15-H the complainant has declared that the tax of his estimated total income including income/incomes referred to in column 15 and aggregate amount of income/incomes referred to column 17 of Form no. 15-H computed in accordance with the provision of the Income Tax Act, 1961 for the previous year ending on 2018-2019… relevant to the assessment year… 2019-2020 will be nil. Even after submission of Form No. 15-H by the complainant the opposite party has wrongly deducted a total sum of Rs. 1630/- as TDS during the first quarter of 2018(April, May and June of 2018) from the monthly interest and under such circumstances the complainant is entitled to get refund of the aforesaid amount. In the result the case of the complainant succeeds in part.

Hence, it is

O R D E R E D

            That the Consumer complaint case No.88/2018 be and the same is disposed of in part against the opposite party.

           The opposite party is directed to refund a sum of Rs. 1630/- to the SBI account of the complainant vide A/C No. 611002010003886 within 45 days from the date of passing this order. Opposite party is further directed to pay a sum Rs. 1000/- as litigation cost failing which the complainant has liberty to put the decree in execution for realization of the entire amount.

            Let a plain copy of this order be supplied free of cost at once to the parties concerned.